澳大利亚税务署将不合规的小企业转为按月申报消费税
澳大利亚税务署（简称：ATO）宣布，从 2025 年 4 月 1 日起，将把约3500家有不缴税、迟交或错误申报记录的小企业的消费税申报从每季度一次改为每月一次，以提高其合规性。更多信息请点击此处
征求会员意见
公共会计师协会（以下简称：IPA）将就，税务监察长和税务监察员（IGTO）的：“ATO注册代理电话热线有效性的系统审查”提交一份意见书。更多信息请点击此处 |
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ATO将重点关注22,000名欠税者
在参议院经济立法委员会的开场发言中，专员表示，ATO正在“更加努力、更加快速地追讨优先债务”。更多信息请点击此处 |
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近期IPA提案更新
IPA已就《2024年反洗钱与反恐融资规则（征求意见稿）：第一轮》及《咨询文件：为澳大利亚未来财务报告体系定位》提交意见书。点击此处查看更多信息。
立即加入 IPA 可持续性发展工作组 (SWG)
欢迎会员加入新成立的可持续发展工作组。如果您有兴趣加入 SWG，请发送电子邮件至 ipaadvocacy@publicaccountants.org.au。更多信息请点击此处
自我报告义务
根据附则 2.1.2，任一会员如果破产、被指控犯有刑事罪或受到其他专业或监管机构的不利裁决，都必须以书面形式告知。点击此处了解更多信息
国际会计师职业道德准则理事会颁布了2024 APES110 审计独立性测验—第四版
国际会计师职业道德准则理事会颁布的APES110审计独立性测验在 2024 年底再次推出！包含20道题的测验。更多信息请点击此处 |
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ATO shifts non-compliant small businesses to monthly GST
The Australian Taxation Office (ATO) has announced that from 1 April 2025, it will be moving around 3,500 small businesses with a history of non-payment, late or non lodgment, or incorrect reporting from quarterly to monthly GST reporting to improve their compliance. More information here |
Request for Member Input
The IPA will be making a submission in relation to the Inspector-General of Taxation and Taxation Ombudsman (IGTO)’s Systemic review of the effectiveness of the ATO’s registered agent phone line. More information here |
ATO to focus on 22,000 tax debtors
In his opening statement to the Senate Economics Legislation Committee, the Commissioner stated that the ATO is ‘moving harder and faster to collect priority debt’. More information here |
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Recent IPA SubmissionsThe IPA has made submissions in relation to the Anti-Money Laundering and Counter-Terrorism Financing Rules 2024 (Exposure Draft): First Round and the Consultation Paper: Positioning Australia‘s financial reporting system for the future. More information hereJoin now! IPA Sustainability Working Group (SWG)Members are invited to join the newly formed Sustainability Working Group. If you are interested in joining the SWG please send an email to ipaadvocacy@publicaccountants.org.au. More information hereSelf-reporting obligationsAs per by-law 2.1.2, all Members are required to advise in writing if they become bankrupt, if they are charged with a criminal offence, or if they are subject to an adverse finding from another professional or regulatory body. Find out more here2024 APES110 (IESBA) Audit Independence quiz—the fourth editionThe APES 110 (IESBA) Audit independence quiz is back for 2024! Complete the quiz (20 Questions), submit your contact details, and receive the answers and analysis. More information here
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Community charity guidelines registeredThe Treasury has registered new guidelines outlining the operational, administrative and compliance standards that charities must meet in order to maintain DGR status. More information hereMiscellaneous and technical amendments to Treasury portfolio: instrument registeredTreasury has registered a new instrument to correct errors and unintended outcomes, make technical changes and to improve the quality of Treasury portfolio legislation. More information hereGovernance of AI at the ATOThe Australian National Audit Office has published a performance audit report assessing the ATO’s AI governance framework. More information hereRequirement to lodge 2025 tax and other returns: draft ATO instruments releasedThe ATO has released draft instruments LI 2025/D1 and LI 2025/D2 covering income tax returns and other lodgements for 2025. More information hereApplication of Part IVA of the ITAA 1936 to certain investment arrangements: draft determinationThe ATO has issued TD 2025/D1 which discusses the application of Part IVA of the ITAA 1936 to certain early stage innovation company investment arrangements. More information hereDIS issued: Mylan Australia Holding Pty Ltd v FCT (No 2)The ATO has issued a DIS discussing the implications of the decision for future cases, including the potential applicability of Part IVA to similar schemes. More information hereDebunking Division 7A mythsThe ATO has published new content that debunks common Division 7A myths. More information here
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ASIC seeks feedback on capital markets regulationASIC has released a discussion paper seeking feedback on emerging opportunities and risks in Australia’s capital markets. More information hereExtension of time to apply for Director ID: practice statement issuedThe ATO has issued practice statement PS LA 2025/1: Extension of time to apply for a director identification number. More information here
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New family law superannuation regulationsThe Family Law (Superannuation) Regulations 2025 have been registered, with the new regulations replacing the 2001 regulations from 1 April 2025. More information hereConsequential amendments for new family law superannuation regulationsThe Family and Other Laws (Superannuation) (Repeal and Consequential Amendments) Regulations 2025 amend a number of regulations and will repeal the 2001 Regulations. More information hereATO SMSF statistics for December 2024The ATO has released its Self-managed super fund quarterly statistical report for December 2024. More information hereAPRA quarterly super statistics for Dec 2024APRA has released its 31 December 2024 Quarterly Superannuation Performance publication and Quarterly MySuper Statistics reports. More information hereASIC enforcement and regulatory update: July to December 2024ASIC has published its July-December 2024 enforcement and regulatory update highlighting significant actions and concerns in the superannuation sector. More information here
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ASIC NewsUpdates from ASIC in the past week including media releases, news, articles and speeches. More information hereAPRA NewsUpdates from APRA in the past week including media releases, news, articles and speeches. More information here
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